Factors affecting online accounting education during the COVID-19 pandemic: an integrated perspective of social capital theory, the theory of reasoned action and the technology acceptance model

摘要

Online learning systems in developing countries such as Jordan face many challenges. Universities worldwide have dealt with obstacles in terms of continuing face-to-face education. An online learning system is an indispensable solution for all universities. However, students have not been adequately prepared to use online learning systems. This study examines the factors that impact the use of online learning systems by accounting students in Jordanian public universities. A model combining the critical factors from social capital theory (SCT), the theory of reasoned action (TRA), and the technology acceptance model (TAM) is proposed. Data obtained from 274 students through previously tested and validated questionnaires are used to test students' actual use of the online learning system and to determine the factors that positively or negatively impact the use of this system. As hypothesized, the results show that social trust influences the perceived usefulness and perceived ease of use of online learning. In addition, the perceived usefulness of the online learning system is positively affected by its perceived ease of use and subjective norms. This study finds three significant predictors of attitudes toward use decisions: subjective norms, perceived ease of use, and perceived usefulness. The results are valuable to accounting educators, accounting students, universities, and higher education institutions.